Self-assessment against the Public Sector Internal Audit Standards ...

IMPLICATIONS APPENDIX 1
Legal
Finance and
Value for
Money
Risk
Assessment
Equality
Impact
Assessment
The Accounts and Audit Regulations 2011 require the council to “undertake an
adequate and effective Internal Audit of its accounting records and of its system of
internal control in accordance with the proper practices in relation to internal
control.” Proper practice is currently defined as that contained within the CIPFA’s
Code of Practice for Internal Audit in Local Government 2006. From 1 st April 2013,
proper practice will be the common set of Public Sector Internal Audit Standards
(PSIAS) for the UK Public Sector.
There are currently no known finance or value for money considerations as a result
of the introduction of the PSIAS. Potential options for conducting the external
assessment of Internal Audit will be considered.
Failure to embrace the PSIAS could result in a non-compliant Internal Audit service.
Screening for Equality Impacts
Question Answer Explanation
a. Does the decision
being made or
recommended through
this paper have
potential to cause
adverse impact or
discriminate against
different groups in the
community
b. Does the decision
being made or
recommended through
this paper make a
positive contribution to
promoting equality
No
No
No Impact
No Impact
c. What steps are you
taking to mitigate,
reduce, avoid or
minimise the impacts
identified above
N/A
In submitting this report, the Chief Officer doing so is confirming that they have
given due regard to the equality impacts of the decision being considered, as noted
in the table above
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